Mokslo publikacijos

Currently, developing the tax system and improving financial relations between the state and taxpayer are rather important aspects of reforming the economic situation and are relevant to this study. The purpose of this article is to substantiate the scientific approaches to the reform of modern tax systems and to identify effective directions for their practical implementation.

A timely response to a fluctuating and ever-changing consumer demand is an important decision for a company, as it may impact its position in the market. Thus, proper inventory management becomes a focal point in retail business process management and can provide a substantial competitive advantage.

The study used the following general scientific methods of theoretical and empirical research: a systematic approach - to justification for parametric index at set prices based on the additional premium for quality, based on the use of quantitative and qualitative indicators; methods of theoretical generalization - for grouping the principles and functions of prices in the context of the concept of cognitive marketing; the method of dispersion analysis - to detect and assess the price formation dependence not only on quantitative characteristics (material costs), but also on the qualitative characteristics of the product (parametric quality index); the method of correlation-regression analysis - for constructing a regression model of pricing.

This study develops an integrated framework for assessment of cropping sustainability at the aggregate (country) level. Such sustainability criteria as total water footprint, Shannon equitability index, total output, and downside coefficient of yield variation are used to rank the crop mixes, corresponding to different assumptions.

This paper aims to investigate the transmission of beef meat prices along the supply chain in Lithuania. A set of econometric techniques allows studying relationships between prices on the farm and at the retail store level during the period from 2010 to 2017.

As the main way of providing care for elderly people, home-based old-age care puts forward higher requirements for the environmental adaptability of the community. Five communities in Wuhu were selected for a comprehensive assessment of environmental suitability.

This study aims at evaluating the developments in the distribution of the retail prices of dairy products among supply chain participants in Lithuania over the period of 2008 to 2017 and at revealing the main factors that determine this distribution. In order to achieve this aim, the structure of the Lithuanian dairy supply chain has been examined and the shares of milk producers, dairy processors, retailers and state (VAT) in the retail prices of dairy products (drinking milk and Tilsit cheese) have been calculated.

We demonstrate that the dynamics of tax competitiveness in the EU has gained a new higher level. The shift in the tax competition can be noted after new countries have joined the EU. Both positive and negative effects of tax competitiveness are discussed in the paper and the question of trade-off between the strong tax competitiveness of a country and magnitude of its tax revenue is raised.

Small and medium-sized enterprises (SMEs) are accounted for as a major part of the economy of the EU in terms of part of the population employed, turnover, value-added, etc. Causes of insolvency of SMEs can be different; they are categorized in the paper.

In the complex of complex socio-economic problems of Ukraine in conditions of market transformations, the important role belongs to the preservation and increase of human capital, which is the basis of productive employment. The latter, in the process of attracting to useful and productive labor, creates the resources necessary for the development of society and provides employees with the income used for the formation and development of human capital.